The aim is to contextualize the legal framework created by the legislator to mitigate the effects of the financial crisis faced by federal entities in a Covid-19 pandemic situation. To this end, the general public procurement rules imposed on public managers and the new rules applied during the pandemic have been aligned.

In this context, we move away from existing legislation to apply innovations from Law 13,979/2020, which provides for measures to deal with the public health emergency of international importance resulting from the coronavirus responsible for the 2019 outbreak and Complementary Law 173/2020, which establishes the Federative Program to Combat Coronavirus, and provides for financial aid to overcome the effects of the crisis caused by the Covid-19 pandemic, establishing some prohibitions on federal entities to contain public spending. The legislation applicable to the emergency situation allows the manager to acquire supplies and equipment necessary for health actions and services whose controlling bodies, upon verifying the occurrence of overpricing and/or overbilling, may penalize public managers, and exclusion for gross error is inapplicable.

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